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IFRS – financial instruments

In July 2014, the IASB issued the completed version of IFRS 9 Financial Instruments which will replace IAS 39 Financial Instruments: Recognition and Measurement. IFRS 9 (2014) provides revised guidance on the classification and measurement of financial assets, an expected credit loss model for calculating impairment, and the general hedge accounting requirements that were originally published as a part of IFRS 9 (2013).

The IASB is continuing with work to develop a new macro hedging model.

The links below provide access to KPMG publications on IFRS 9 (2014) and IFRS 9 (2013) and on developments in the macro hedging project.